EU Taxation

Section 1, Spring 17

Schedule Information

Enrollment: 4/12
Credits: 3

Course Description

This course covers limits imposed under EU law on EU Member States’ ability to tax EU nationals, EU companies, and capital movements into and out of the European Union.  While the course covers EU income tax legislation and the prohibition on state aids, it principally focuses on tax cases decided by the European Court of Justice.   We will spend about one-third of the class on individual and two-thirds on corporate tax issues.  Part of what students will gain from this course is a comparative law perspective on tax rules.  For example, we will use the cases to explore various countries’ corporate-tax anti-abuse regimes. The EU Treaty protections for corporations extend to EU subsidiaries of U.S. multinationals, and this course will culminate in a demonstration of the roles EU legislation and doctrine play in corporate-tax avoidance schemes used by U.S. multinationals, including corporate inversions, the “double Irish” and the “Dutch sandwich.”   

Course Requirements

Exam Info:
Midterm Type (if any): None
Description: None

Final Type (if any): Due Date Only
Description: Students will be required to submit a paper via EXPO for this course. The deadline for online submission is May 12th at noon. Students seeking to satisfy the Upper-Level Writing Requirement must submit a timely Writing Requirement Intent Form to the Student Records Office - retroactive exceptions will not be granted.
Final Exam Notes:

Students will be required to submit a paper via EXPO for this course. The deadline for online submission is May 12th at noon. Students seeking to satisfy the Upper-Level Writing Requirement must submit a timely Writing Requirement Intent Form to the Student Records Office - retroactive exceptions will not be granted.


Written Work Product
Written Work Product:

Other Work

Other Course Details
Prerequisites: Federal Income Tax. Corporate Tax recommended, but not required. Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: Yes
First Day Attendance Required: No
Course Notes: This course will be offered no more frequently than every other year.

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.

**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.

General Information

Schedule No.
117210201
Law No.
LAW8027
Modified Type
Lecture
Cross Listed: No
Cross-Listed Course Mnemonic:
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens:
Evaluation Portal Via LawWeb Closes: